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RULES OF PRACTICE & PROCEDURE

UNITED STATES TAX COURT

NOTICE

The enclosed pages represent amendments to the Tax Court Rules ofPractice and Procedure adopted by the Court. Except as otherwise noted, theamendments generally are effective as of July 6, 2012. For the convenience ofthe Bar and the general public, the Tax Court is making the amendmentsavailable in the following format prior to their formal publication in theReports of the Court by the U.S. Government Printing Office. Except whereotherwise noted, the amendments are to existing Rules as follows:

Rule 20. Commencement of Case

Rule 23. Form and Style of Papers

Rule 26. Electronic Filing

Rule 33. Signing of Pleadings

Rule 57. Motion for Review of Proposed Sale of SeizedProperty

Rule 70. General Provisions

Rule 71. Interrogatories

Rule 74. Depositions for Discovery Purposes

Rule 121. Summary Judgment

Rule 143. Evidence

Rule 155. Computation by Parties for Entry of Decision

Rule 173. Pleadings

Rule 175. [Deleted]

Rule 231. Claims for Litigation and Administrative Costs

Rule 232. Disposition of Claims for Litigation andAdministrative Costs

Rule 241. Commencement of Partnership Action

Rule 271. Commencement of Action for Administrative Costs

Rule 274. Applicable Small Tax Case Rules

Rule 281. Commencement of Action for Review of Failure ToAbate Interest

Rule 301. Commencement of Large Partnership Action

Rule 345. Privacy Protections for Filings in WhistleblowerActions (New)

Form 18. Unsworn Declaration Under Penalty of Perjury (New)

The enclosed pages should not be substituted for the present pages ofthe Tax Court Rules of Practice and Procedure, effective January 1, 2010, butshould be retained as a supplement to those Rules until further notice.

RULE 20. COMMENCEMENT OF CASE

(a) General: A case is commenced in the Court by filing a petitionwith the Court, inter alia, to redetermine a deficiency set forth in a notice ofdeficiency issued by the Commissioner, or to redetermine the liability of atransferee or fiduciary set forth in a notice of liability issued by theCommissioner to the transferee or fiduciary, or to obtain a declaratoryjudgment, or to obtain or restrain a disclosure, or to adjust or readjustpartnership items, or to obtain an award for reasonable administrative costs, orto obtain a review of the Commissioner’s failure to abate interest. See Rule 13,Jurisdiction.

(b) Statement of Taxpayer Identification Number: The petitionershall submit with the petition a statement of the petitioner’s taxpayeridentification number (e.g., Social Security number or employer identificationnumber), or lack thereof. The statement shall be substantially in accordancewith Form 4 shown in Appendix I.

(c) Disclosure Statement: A nongovernmental corporation, largepartnership, or limited liability company, or a tax matters partner or partnerother than the tax matters partner of a nongovernmental partnership filing apetition with the Court shall file with the petition a separate disclosurestatement. In the case of a nongovernmental corporation, the disclosurestatement shall identify any parent corporation and any publicly held entityowning 10 percent or more of petitioner’s stock or state that there is no suchentity. In the case of a nongovernmental large partnership or limited liabilitycompany, or a tax matters partner or partner other than a tax matters partner ofa nongovernmental partnership, the disclosure statement shall identify anypublicly held entity owning an interest in the large partnership, the limitedliability company, or the partnership, or state that there is no such entity. Apetitioner shall promptly file a supplemental statement if there is any change inthe information required under this rule. For the form of such disclosurestatement, see Form 6, Appendix I. For the definition of a large partnership,see Rule 300(b)(1). For the definitions of a partnership and a tax matterspartner, see Rule 240(b)(1), (4). A partner other than a tax matters partner is anotice partner or a 5-percent group as defined in Rule 240(b)(8) and (9).

(d) Filing Fee: At the time of filing a petition, a fee of $60 shall be1

paid. The payment of any fee under this paragraph may be waived if thepetitioner establishes to the satisfaction of the Court by an affidavit or adeclaration containing specific financial information the inability to make suchpayment.

The amendment is effective as of July 6, 2012. 1

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RULE 23. FORM AND STYLE OF PAPERS

(a) Caption, Date, and Signature Required: All papers filed withthe Court shall have a caption, shall be dated, and shall be signed as follows:

(1) Caption: A proper caption shall be placed on all papersfiled with the Court, and the requirements provided in Rule 32(a) shallbe satisfied with respect to all such papers. All prefixes and titles,such as “Mr.”, “Ms.”, or “Dr.”, shall be omitted from the caption. Thefull name and surname of each individual petitioner shall be set forth inthe caption. The name of an estate or trust or other person for whom afiduciary acts shall precede the fiduciary’s name and title, as forexample “Estate of Mary Doe, Deceased, Richard Roe, Executor”.

(2) Date: The date of signature shall be placed on all papersfiled with the Court.

(3) Signature: The original signature, either of the party orthe party’s counsel, shall be subscribed in writing to the original ofevery paper filed by or for that party with the Court, except asotherwise provided by these Rules. An individual rather than a firmname shall be used, except that the signature of a petitioner corporationor unincorporated association shall be in the name of the corporation orassociation by one of its active and authorized officers or members, asfor example “Mary Doe, Inc., by Richard Roe, President”. The name,mailing address, and telephone number of the party or the party’scounsel, as well as counsel’s Tax Court bar number, shall be typed orprinted immediately beneath the written signature. The mailingaddress of a signatory shall include a firm name if it is an essential partof the accurate mailing address.(b) Number Filed: For each document filed in paper form, there1

shall be filed the signed original and one conformed copy, except as otherwiseprovided in these Rules. Where filing is in more than one case (as a motion toconsolidate, or in cases already consolidated), the number filed shall includeone additional copy for each docket number in excess of one. If service of apaper is to be made by the Clerk, copies of any attachments to the original ofsuch paper shall be attached to each copy to be served by the Clerk. As tostipulations, see Rule 91(b).

(c) Legible Papers Required: Papers filed with the Court may beprepared by any process, but only if all papers, including copies, filed with theCourt are clear and legible.

The amendment is effective as of July 6, 2012.1

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(d) Size and Style: Typewritten or printed papers shall be typed or1

printed only on one side, on opaque, unglazed paper, 8 1/2 inches wide by 11inches long. All such papers shall have margins on both sides of each page thatare no less than 1 inch wide, and margins on the top and bottom of each pagethat are no less than 3/4 inch wide. Text and footnotes shall appear inconsistent typeface no smaller than 12 characters per inch produced by atypewriting element, 12-point type produced by a nonproportional print font(e.g., Courier), or 14-point type produced by a proportional print font (e.g.,Times New Roman), with double spacing between each line of text and singlespacing between each line of indented quotations and footnotes. Quotations inexcess of five lines shall be set off from the surrounding text and indented. Double-spaced lines shall be no more than three lines to the vertical inch, andsingle-spaced lines shall be no more than six lines to the vertical inch.

(e) Binding and Covers: All papers shall be bound together on theupper left-hand side only and shall have no backs or covers.

(f) Citations: All citations of case names shall be underscored whentypewritten, and shall be in italics when printed.

(g) Acceptance by the Clerk: Except as otherwise directed by the2

Court, the Clerk must not refuse to file a paper solely because it is not in theform prescribed by these Rules.

RULE 26. ELECTRONIC FILING 3

(a) General: The Court will accept for filing papers submitted,signed, or verified by electronic means that comply with procedures establishedby the Court. A paper filed electronically in compliance with the Court’selectronic filing procedures is a written paper for purposes of these Rules.

(b) Electronic Filing Requirement: Electronic filing is required forall papers filed by parties represented by counsel in open cases. Mandatoryelectronic filing does not apply to:

(1) petitions and other papers not eligible for electronic filing



The amendment is effective for cases in which the petition is filed on3

or after July 1, 2010, except that a practitioner who filed a Notice to BeExempt from electronic filing in a case before July 6, 2012, is not required tofile a motion for exception to maintain his or her exemption in that case unlessotherwise directed by the Court.

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in the Court (for a complete list of those papers, see the Court’s eFilingInstructions on the Court’s Web site at www.ustaxcourt.gov);

(2) self-represented petitioners, including petitioners assistedby low-income taxpayer clinics and Bar-sponsored pro bono programs;and

(3) any counsel in a case who, upon motion filed in paperform and for good cause shown, is granted an exception from theelectronic filing requirement. Because a motion for exception does notextend any period provided by these Rules, the motion shall beaccompanied by any document sought to be filed in paper form.

RULE 33. SIGNING OF PLEADINGS

(a) Signature: Each pleading shall be signed in the manner provided1

in Rule 23. Where there is more than one attorney of record, the signature ofonly one is required. Except when otherwise specifically directed by the Court,pleadings need not be verified or accompanied by affidavit or declaration.

(b) Effect of Signature: The signature of counsel or a partyconstitutes a certificate by the signer that the signer has read the pleading; that,to the best of the signer’s knowledge, information, and belief formed afterreasonable inquiry, it is well grounded in fact and is warranted by existing lawor a good faith argument for the extension, modification, or reversal of existinglaw; and that it is not interposed for any improper purpose, such as to harass orto cause unnecessary delay or needless increase in the cost of litigation. Thesignature of counsel also constitutes a representation by counsel that counsel isauthorized to represent the party or parties on whose behalf the pleading isfiled. If a pleading is not signed, it shall be stricken, unless it is signedpromptly after the omission is called to the attention of the pleader. If apleading is signed in violation of this Rule, the Court, upon motion or upon itsown initiative, may impose upon the person who signed it, a represented party,or both, an appropriate sanction, which may include an order to pay to the otherparty or parties the amount of the reasonable expenses incurred because of thefiling of the pleading, including reasonable counsel’s fees.

RULE 57. MOTION FOR REVIEW OF PROPOSED SALEOF SEIZED PROPERTY

(a) Commencement of Review: (1) How Review Is Commenced:Review of the Commissioner’s determination under Code section


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6863(b)(3)(B) that seized property may be sold shall be commenced by filing amotion with the Court. The movant shall place on the motion the same docketnumber as that of the then-pending action under Code section 6213(a) inrespect of which the sale of seized property is stayed by virtue of Code section6863(b)(3)(A)(iii). If filed by the petitioner, the motion shall be styled“Motion to Stay Proposed Sale of Seized Property--Sec. 6863(b)(3)(C)”. Iffiled by the Commissioner, the motion shall be styled “Motion to AuthorizeProposed Sale of Seized Property--Sec. 6863(b)(3)(C)”.

(2) When Review Is Commenced: (A) Proposed Sale NotScheduled: If a date for a proposed sale has not been scheduled, thenthe Commissioner may file the motion under subparagraph (1) at anytime.

(B) Proposed Sale Scheduled: (i) In General: If adate for a proposed sale has been scheduled, then the movantshall file the motion under subparagraph (1) not less than 15days before the date of the proposed sale and not more than 20days after receipt of the notice of sale prescribed by Codesection 6335(b).

(ii) Motion Not Filed Within PrescribedPeriod: If the motion under subparagraph (1) is filedless than 15 days before the date of the proposed saleor more than 20 days after receipt of the notice of saleprescribed by Code section 6335(b), then an additionalstatement shall be included in the motion as providedby paragraph (c)(3) of this Rule. A motion not filedwithin the period prescribed by subparagraph (2)(B)(i)shall be considered dilatory unless the movant showsthat there was good reason for not filing the motionwithin that period. As to the effect of the motion’sbeing dilatory, see paragraph (g)(4) of this Rule.

(b) Service of Motion: (1) By the Petitioner: A motion filed withthe Court pursuant to this Rule shall be served by the petitioner on counsel forthe Commissioner (as specified in Rule 21(b)(1)) in such manner as mayreasonably be expected to reach the Commissioner’s counsel not later than theday on which the motion is received by the Court.

(2) By the Commissioner: A motion filed with the Courtpursuant to this Rule shall be served by the Commissioner on thepetitioner or on the petitioner’s counsel (as specified in Rule 21(b)(2))in such manner as may reasonably be expected to reach the petitioneror the petitioner’s counsel not later than the day on which the motion isreceived by the Court.(c) Content of Motion: A motion filed pursuant to this Rule shall

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contain the following:(1) The time and place of the proposed sale.(2) A description of the property proposed to be sold, together

with a copy of the notice of seizure prescribed by Code section 6335(a)and the notice of sale prescribed by Code section 6335(b).

(3) If the motion is filed less than 15 days before the date ofthe proposed sale or more than 20 days after receipt of the notice ofsale prescribed by Code section 6335(b), as the case may be, astatement of the reasons why review was not commenced within theprescribed period.

(4) A statement that the petitioner does not consent to theproposed sale.

(5) A statement whether the property proposed to be sold--(A) is or is not likely to perish;(B) is or is not likely to become greatly reduced in

price or value by keeping; and(C) is or is not likely to be greatly expensive to

conserve or maintain.(6) The movant’s basis for each statement in subparagraph1

(5) that the movant expressed in the affirmative, together with anyappraisal, affidavit or declaration, valuation report, or other documentrelied on by the movant to support each statement.

(7) A statement whether the movant requests an evidentiary orother hearing on the motion, and if so, the reasons why. For the placeof hearing, see paragraph (f) of this Rule.

(8) A certificate showing service of the motion in accordancewith paragraph (b) of this Rule.(d) Response to Motion: (1) Content: The petitioner or the

Commissioner, as the case may be, shall file a written response to a motionfiled pursuant to this Rule. The response shall contain the following:

(A) A specific admission or denial of each allegationin the motion arranged in paragraphs that are designated tocorrespond to those of the motion to which they relate.

(B) A clear and concise statement of every ground,together with the facts in support thereof, on which theresponding party relies.

(C) A statement whether the responding party requestsa hearing on the motion, and if so, the reasons why.

(D) A copy of:


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(i) Any appraisal, affidavit or declaration,1

valuation report, or other document relied on by theresponding party; and

(ii) any item required for consideration of thebasis of the movant’s motion, if that item has not beenattached to the movant’s motion.(E) A certificate showing service of the response in

accordance with subparagraph (2) of this paragraph.(2) Time for and Service of Response: The response required

by paragraph (d)(1) of this Rule shall be received by the Court not laterthan 10 days after the date on which the movant’s motion is receivedby the Court. This response shall be served in such manner as mayreasonably be expected to reach the movant or the movant’s counsel(as specified in Rule 21(b)(1) or Rule 21(b)(2), as the case may be) notlater than the day on which the response is received by the Court.(e) Effect of Signature: The provisions of Rule 33(b), relating to the

effect of the signature of counsel or a party, shall apply to a motion filedpursuant to this Rule and to the response required by paragraph (d) of thisRule.

(f) Place of Hearing: If required, a hearing on a motion filedpursuant to this Rule will ordinarily be held at the place of trial previouslyrequested in accordance with paragraph (a) of Rule 140 unless otherwiseordered by the Court. For the manner in which the Court may dispose of sucha motion, see paragraph (g)(3) of this Rule.

(g) Disposition of Motion: (1) General: A motion filed pursuant tothis Rule may be disposed of in one or more of the following ways, in thediscretion of the Court:

(A) The Court may:(i) Authorize, or decline to stay, the proposed

sale; or(ii) stay the proposed sale temporarily until

the Court has had an adequate opportunity to considerthe motion.(B) The Court may stay the proposed sale until a

specified date or event, or for a specified period, or untilfurther application is made for a sale, or any combination ofthe foregoing.

(C) The Court may stay the proposed sale untilspecified undertakings or safeguards are effectuated.


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(D) The Court may provide such other temporary,extended, or permanent relief as may be appropriate under thecircumstances.(2) Evidence: In disposing of a motion filed pursuant to this1

Rule, the Court may consider such appraisals, affidavits ordeclarations, valuation reports, and other evidence as may beappropriate, giving due regard to the necessity of acting on the motionwithin a brief period of time.

(3) Disposition on Motion Papers or Otherwise: The Courtmay dispose of a motion filed pursuant to this Rule on the motionpapers, or after an evidentiary hearing or oral argument, or may requirelegal memoranda, or any combination of the foregoing that the Courtdeems appropriate. For the place of hearing, see paragraph (f) of thisRule.

(4) Dilatory Motions: The fact that a motion filed pursuant tothis Rule is dilatory within the meaning of paragraph (a)(2)(B)(ii) ofthis Rule shall be considered by the Court in disposing of the motion.

RULE 70. GENERAL PROVISIONS

(a) General: (1) Methods and Limitations of Discovery: Inconformity with these Rules, a party may obtain discovery by writteninterrogatories (Rule 71), by production of documents, electronically storedinformation, or things (Rules 72 and 73), by depositions upon consent of theparties (Rule 74(b)), or by depositions without consent of the parties in certaincases (Rule 74(c)). However, the Court expects the parties to attempt to attainthe objectives of discovery through informal consultation or communicationbefore utilizing the discovery procedures provided in these Rules. Discovery isnot available under these Rules through depositions except to the limited extentprovided in Rule 74. See Rules 91(a) and 100 regarding relationship ofdiscovery to stipulations.

(2) Time for Discovery: Discovery shall not be commenced,without leave of Court, before the expiration of 30 days after joinder ofissue (see Rule 38). Discovery shall be completed and any motion tocompel or any other motion with respect to such discovery shall befiled, unless otherwise authorized by the Court, no later than 45 daysprior to the date set for call of the case from a trial calendar. Discoveryby a deposition under Rule 74(c) may not be commenced before anotice of trial has been issued or the case has been assigned to a Judge


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or Special Trial Judge and any motion to compel or any other motionwith respect to such discovery shall be filed within the time providedby the preceding sentence. Discovery of matters which are relevantonly to the issue of a party’s entitlement to reasonable litigation oradministrative costs shall not be commenced, without leave of Court,before a motion for reasonable litigation or administrative costs hasbeen noticed for a hearing, and discovery shall be completed and anymotion to compel or any other motion with respect to such discoveryshall be filed, unless otherwise authorized by the Court, no later than45 days prior to the date set for hearing.

(3) Cases Consolidated for Trial: With respect to a commonmatter in cases consolidated for trial, discovery may be had by anyparty to such a case to the extent provided by these Rules, and, for thatpurpose, the reference to a “party” in this Title VII, in Title VIII, or inTitle X, shall mean any party to any of the consolidated casesinvolving such common matter.(b) Scope of Discovery: The information or response sought through1

discovery may concern any matter not privileged and which is relevant to thesubject matter involved in the pending case. It is not ground for objection thatthe information or response sought will be inadmissible at the trial, if thatinformation or response appears reasonably calculated to lead to discovery ofadmissible evidence, regardless of the burden of proof involved. If theinformation or response sought is otherwise proper, it is not objectionablemerely because the information or response involves an opinion or contentionthat relates to fact or to the application of law to fact. But the Court may orderthat the information or response sought need not be furnished or made untilsome designated time or a particular stage has been reached in the case or untila specified step has been taken by a party.

(c) Limitations on Discovery: (1) General: The frequency or2

extent of use of the discovery methods set forth in paragraph (a) shall belimited by the Court if it determines that: (A) The discovery sought isunreasonably cumulative or duplicative, or is obtainable from some othersource that is more convenient, less burdensome, or less expensive; (B) theparty seeking discovery has had ample opportunity by discovery in the actionto obtain the information sought; or (C) the discovery is unduly burdensome orexpensive, taking into account the needs of the case, the amount in controversy,limitations on the parties’ resources, and the importance of the issues at stake



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in the litigation. The Court may act upon its own initiative after reasonablenotice or pursuant to a motion under Rule 103.

(2) Electronically Stored Information: A party need notprovide discovery of electronically stored information from sourcesthat the party identifies as not reasonably accessible because of undueburden or cost. On motion to compel discovery or for a protectiveorder, the party from whom discovery is sought must show that theinformation is not reasonably accessible because of undue burden orcost. If that showing is made, the Court may nonetheless orderdiscovery from such sources if the requesting party shows good cause,considering the limitations of Rule 70(c)(1). The Court may specifyconditions for the discovery.

(3) Documents and Tangible Things:(A) A party generally may not discover documents

and tangible things that are prepared in anticipation oflitigation or for trial by or for another party or itsrepresentative (including the other party’s attorney, consultant,surety, indemnitor, insurer, or agent), unless, subject to Rule70(c)(4),

(i) they are otherwise discoverable under Rule70(b); and

(ii) the party shows that it has substantial needfor the materials to prepare its case and cannot,without undue hardship, obtain their substantialequivalent by other means.(B) If the Court orders discovery of those materials, it

must protect against disclosure of mental impressions,conclusions, opinions, or legal theories of a party’s counsel orother representative concerning the litigation.(4) Experts:

(A) Rule 70(c)(3) protects drafts of any expert witnessreport required under Rule 143(g), regardless of the form inwhich the draft is recorded.

(B) Rule 70(c)(3) protects communications between aparty’s counsel and any witness required to provide a reportunder Rule 143(g), regardless of the form of thecommunications, except to the extent the communications:

(i) relate to compensation for the expert’sstudy or testimony;

(ii) identify facts or data that the party’scounsel provided and that the expert considered informing the opinions to be expressed; or

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(iii) identify assumptions that the party’scounsel provided and that the expert relied on informing the opinions to be expressed.(C) A party generally may not, by interrogatories or

depositions, discover facts known or opinions held by anexpert who has been retained or specially employed by anotherparty in anticipation of litigation or to prepare for trial andwho is not expected to be called as a witness at trial, except ona showing of exceptional circumstances under which it isimpracticable for the party to obtain facts or opinions on thesame subject by other means.

(d) Party’s Statements: Upon request to the other party and without1

any showing except the assertion in writing that the requester lacks and has noconvenient means of obtaining a copy of a statement made by the requester, aparty shall be entitled to obtain a copy of any such statement which has abearing on the subject matter of the case and is in the possession or control ofanother party to the case.

(e) Use In Case: The answers to interrogatories, things produced in2

response to a request, or other information or responses obtained under Rules71, 72, 73, and 74 may be used at trial or in any proceeding in the case prior orsubsequent to trial to the extent permitted by the rules of evidence. Suchanswers or information or responses will not be considered as evidence untiloffered and received as evidence. No objections to interrogatories or theanswers thereto, or to a request to produce or the response thereto, will beconsidered unless made within the time prescribed, except that the objectionthat an interrogatory or answer would be inadmissible at trial is preserved eventhough not made prior to trial.

(f) Signing of Discovery Requests, Responses, and Objections: (1) 3

Every request for discovery or response or objection thereto made by a partyrepresented by counsel shall be signed by at least one counsel of record. Aparty who is not represented by counsel shall sign the request, response, orobjection. The signature shall conform to the requirements of Rule 23(a)(3). The signature of counsel or a party constitutes a certification that the signer hasread the request, response, or objection, and that to the best of the signer’sknowledge, information, and belief formed after a reasonable inquiry, it is: (A)




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Consistent with these Rules and warranted by existing law or a good faithargument for the extension, modification, or reversal of existing law, (B) notinterposed for any improper purpose, such as to harass or to cause unnecessarydelay or needless increase in the cost of litigation, and (C) not unreasonable orunduly burdensome or expensive, given the needs of the case, the discoveryalready had in the case, the amount in controversy, and the importance of theissues at stake in the litigation. If a request, response, or objection is notsigned, then it shall be stricken, unless it is signed promptly after the omissionis called to the attention of the party making the request, response, or objection,and a party shall not be obligated to take any action with respect to it until it issigned.

(2) If a certification is made in violation of this Rule, then theCourt upon motion or upon its own initiative, may impose upon theperson who made the certification, the party on whose behalf therequest, response, or objection is made, or both, an appropriatesanction, which may include an order to pay the amount of thereasonable expenses incurred because of the violation, includingreasonable counsel’s fees. (g) Other Applicable Rules: For Rules concerned with the1

frequency and timing of discovery in relation to other procedures,supplementation of answers, protective orders, effect of evasive or incompleteanswers or responses, and sanctions and enforcement action, see Title X.

RULE 71. INTERROGATORIES

(a) Availability: Unless otherwise stipulated or ordered by the2

Court, a party may serve upon any other party no more than 25 writteninterrogatories, including all discrete subparts but excluding interrogatoriesdescribed in paragraph (d) of this Rule, to be answered by the party served or,if the party served is a public or private corporation or a partnership orassociation or governmental agency, by an officer or agent who shall furnishsuch information as is available to the party. A motion for leave to serveadditional interrogatories may be granted by the Court to the extent consistentwith Rule 70(c)(1).

(b) Answers: All answers shall be made in good faith and ascompletely as the answering party’s information shall permit. However, theanswering party is required to make reasonable inquiry and ascertain readily



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obtainable information. An answering party may not give lack of informationor knowledge as an answer or as a reason for failure to answer, unless suchparty states that such party has made reasonable inquiry and that informationknown or readily obtainable by such party is insufficient to enable such partyto answer the substance of the interrogatory.

(c) Procedure: Each interrogatory shall be answered separately andfully under oath, unless it is objected to, in which event the reasons for theobjection shall be stated in lieu of the answer. The answers are to be signed bythe person making them and the objections shall be signed by the party or theparty’s counsel. The party on whom the interrogatories have been served shallserve a copy of the answers, and objections if any, upon the propounding partywithin 30 days after service of the interrogatories. The Court may allow ashorter or longer time. The burden shall be on the party submitting theinterrogatories to move for an order with respect to any objection or otherfailure to answer an interrogatory, and in that connection the moving partyshall annex the interrogatories to the motion, with proof of service on the otherparty, together with the answers and objections, if any. Prior to a motion forsuch an order, neither the interrogatories nor the response shall be filed withthe Court.

(d) Experts: (1) By means of written interrogatories in conformitywith this Rule, a party may require any other party: (A) To identify each personwhom the other party expects to call as an expert witness at the trial of thecase, giving the witness’s name, address, vocation or occupation, and astatement of the witness’s qualifications, and (B) to state the subject matter andthe substance of the facts and opinions to which the expert is expected totestify, and give a summary of the grounds for each such opinion, or, in lieu ofsuch statement to furnish a copy of a report of such expert presenting theforegoing information.

(2) For provisions regarding the submission and exchange ofexpert witness reports, see Rule 143(g). That Rule shall not serve toextend the period of time under paragraph (c) of this Rule within whicha party must answer any interrogatory directed at discovering: (A) Theidentity and qualifications of each person whom such party expects tocall as an expert witness at the trial of the case and (B) the subjectmatter with respect to which the expert is expected to testify.(e) Option To Produce Business Records: If the answer to an

interrogatory may be derived or ascertained from the business records(including electronically stored information) of the party upon whom theinterrogatory has been served, or from an examination, audit, or inspection ofsuch records, or from a compilation, abstract, or summary based thereon, andthe burden of deriving or ascertaining the answer is substantially the same forthe party serving the interrogatory as for the party served, it is sufficient answer

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to such interrogatory to specify the records from which the answer may bederived or ascertained and to afford to the party serving the interrogatoryreasonable opportunity to examine, audit, or inspect such records and to makecopies, compilations, abstracts, or summaries.

RULE 74. DEPOSITIONS FOR DISCOVERY PURPOSES

(a) General: In conformity with this Rule, a party may obtaindiscovery by depositions with the consent of the parties under paragraph (b)and without the consent of the parties under paragraph (c). Paragraph (d)describes additional uses for depositions of expert witnesses, and paragraphs(e) and (f) set forth general provisions governing the taking of all depositionsfor discovery purposes. An application for an order to take a deposition isrequired only with respect to depositions to perpetuate evidence. See Rules 80through 84.

(b) Depositions Upon Consent Of The Parties: (1) WhenDeposition May Be Taken: Upon consent of all the parties to a case, andwithin the time limits provided in Rule 70(a)(2), a deposition for discoverypurposes may be taken of either a party, a nonparty witness, or an expertwitness. Such consent shall be set forth in a stipulation filed in duplicate withthe Court, which shall contain the information required in Rule 81(d) andwhich otherwise shall be subject to the procedure provided in Rule 81(d).

(2) Notice to Nonparty Witness or Expert Witness: A notice ofdeposition shall be served on a nonparty witness or an expert witness. Thenotice shall state that the deposition is to be taken under Rule 74(b) and shallset forth the name of the party or parties seeking the deposition; the name andaddress of the person to be deposed; the time and place proposed for thedeposition; the name of the officer before whom the deposition is to be taken; astatement describing any books, papers, documents, electronically storedinformation, or tangible things to be produced at the deposition; and astatement of the issues in controversy to which the expected testimony of thewitness, or the document, electronically stored information, or thing relates,and the reasons for deposing the witness. With respect to the deposition of anorganization described in Rule 81(c), the notice shall also set forth theinformation required under that Rule, and the organization shall make thedesignation authorized by that Rule.

(3) Objection by Nonparty Witness or Expert Witness: Within15 days after service of the notice of deposition, a nonparty witness or expertwitness shall serve on the parties seeking the deposition any objections to thedeposition. The burden shall be upon a party seeking the deposition to movefor an order with respect to such objection or other failure of the nonpartywitness or expert witness, and such party shall annex to any such motion the

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notice of deposition with proof of service thereof, together with a copy of theresponse and objections, if any.

(c) Depositions Without Consent Of The Parties: (1) In General: (A) When Depositions May Be Taken: After a notice of trial has been issued orafter a case has been assigned to a Judge or Special Trial Judge of the Court,and within the time for completion of discovery under Rule 70(a)(2), any partymay take a deposition for discovery purposes of a party, a nonparty witness, oran expert witness in the circumstances described in this paragraph.

(B) Availability: The taking of a deposition of a party, anonparty witness, or an expert witness under this paragraph is anextraordinary method of discovery and may be used only where aparty, a nonparty witness, or an expert witness can give testimony orpossesses documents, electronically stored information, or thingswhich are discoverable within the meaning of Rule 70(b) and wheresuch testimony, documents, electronically stored information, or thingspracticably cannot be obtained through informal consultation orcommunication (Rule 70(a)(1)), interrogatories (Rule 71), a request forproduction of documents, electronically stored information, or things(Rule 72), or by a deposition taken with consent of the parties (Rule74(b)). If such requirements are satisfied, then a deposition of awitness may be taken under this paragraph, for example, where a partyis a member of a partnership and an issue in the case involves anadjustment with respect to such partnership, or a party is a shareholderof an S corporation (as described in Code section 1361(a)), and anissue in the case involves an adjustment with respect to such Scorporation. See Title XXIV, relating to partnership actions, broughtunder provisions first enacted by the Tax Equity and FiscalResponsibility Act of 1982. (2) Nonparty Witnesses: A party may take the deposition of a nonparty

witness without leave of court and without the consent of all the parties asfollows:

(A) Notice: A party desiring to take a depositionunder this subparagraph shall give notice in writing to everyother party to the case and to the nonparty witness to bedeposed. The notice shall state that the deposition is to betaken under Rule 74(c)(2) and shall set forth the name of theparty seeking the deposition; the name and address of theperson to be deposed; the time and place proposed for thedeposition; the officer before whom the deposition is to betaken; a statement describing any books, papers, documents,electronically stored information, or tangible things to beproduced at the deposition; and a statement of the issues in

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controversy to which the expected testimony of the witness, orthe document, electronically stored information, or thingrelates, and the reasons for deposing the witness. With respectto the deposition of an organization described in Rule 81(c),the notice shall also set forth the information required underthat Rule, and the organization shall make the designationauthorized by that Rule.

(B) Objections: Within 15 days after service of thenotice of deposition, a party or a nonparty witness shall serveon the party seeking the deposition any objections to thedeposition. The burden shall be upon the party seeking thedeposition to move for an order with respect to any suchobjections or any failure of the nonparty witness, and suchparty shall annex to any such motion the notice of depositionwith proof of service thereof, together with a copy of anyresponses and objections. Prior to a motion for such an order,neither the notice nor the responses shall be filed with theCourt. (3) Party Witnesses: A party may take the deposition of another party

without the consent of all the parties as follows:(A) Motion: A party desiring to depose another party

shall file a written motion which shall state that the depositionis to be taken under Rule 74(c)(3) and shall set forth the nameof the person to be deposed, the time and place of thedeposition, and the officer before whom the deposition is to betaken. With respect to the deposition of an organizationdescribed in Rule 81(c), the motion shall also set forth theinformation required under that Rule, and the organizationshall make the designation authorized by that Rule.

(B) Objection: Upon the filing of a motion to take thedeposition of a party, the Court shall issue an order directing each non-moving party to file a written objection or response thereto.

(C) Action By The Court Sue Sponte: In the exerciseof its discretion the Court may on its own motion order thetaking of a deposition of a party witness and may in its orderallocate the cost therefor as it deems appropriate.(4) Expert Witnesses: A party may take the deposition of an expert

witness without the consent of all the parties as follows:(A) Scope of Deposition: The deposition of an expert

witness under this subparagraph shall be limited to: (i) Theknowledge, skill, experience, training, or education thatqualifies the witness to testify as an expert in respect of the

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issue or issues in dispute, (ii) the opinion of the witness inrespect of which the witness’s expert testimony is relevant tothe issue or issues in dispute, (iii) the facts or data that underliethat opinion, and (iv) the witness’s analysis, showing how thewitness proceeded from the facts or data to draw theconclusion that represents the opinion of the witness.

(B) Procedure: (i) In General: A party desiring todepose an expert witness under this subparagraph (4) shall filea written motion and shall set forth therein the mattersspecified below:

(a) The name and address of the witness to beexamined;

(b) a statement describing any books, papers,documents, electronically stored information, or tangiblethings to be produced at the deposition of the witness to beexamined;

(c) a statement of issues in controversy to which theexpected testimony of the expert witness, or the document,electronically stored information, or thing relates, and thereasons for deposing the witness;

(d) the time and place proposed for the deposition;(e) the officer before whom the deposition is to be

taken;(f) any provision desired with respect to the payment

of the costs, expenses, fees, and charges relating to thedeposition (see paragraph (c)(4)(D)); and

(g) if the movant proposes to video record thedeposition, then a statement to that effect and the name andaddress of the video recorder operator and the operator’semployer. (The video recorder operator and the officer beforewhom the deposition is to be taken may be the same person.)

The movant shall also show that prior notice of the motion has been given tothe expert witness whose deposition is sought and to each other party, orcounsel for each other party, and shall state the position of each of thesepersons with respect to the motion, in accordance with Rule 50(a).

(ii) Disposition of Motion: Any objection or otherresponse to the motion for order to depose an expert witness under thissubparagraph shall be filed with the Court within 15 days after serviceof the motion. If the Court approves the taking of a deposition, then itwill issue an order as described in paragraph (e)(4) of this Rule. If thedeposition is to be video recorded, then the Court’s order will so state.

(C) Action by the Court Sua Sponte: In the exercise of

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its discretion the Court may on its own motion order the takingof a deposition of an expert witness and may in its orderallocate the cost therefor as it deems appropriate.

(D) Expenses: (i) In General: By stipulation amongthe parties and the expert witness to be deposed, or on order ofthe Court, provision may be made for any costs, expenses,fees, or charges relating to the deposition. If there is not such astipulation or order, then the costs, expenses, fees, and chargesrelating to the deposition shall be borne by the parties as setforth in paragraph (c)(4)(D)(ii).

(ii) Allocation of Costs, Etc.: The party taking the depositionshall pay the following costs, expenses, fees, and charges:

(a) A reasonable fee for the expert witness, with regard to theusual and customary charge of the witness, for the time spentin preparing for and attending the deposition;(b) reasonable charges of the expert witness for models,samples, or other like matters that may be required in thedeposition of the witness;(c) such amounts as are allowable under Rule 148(a) fortransportation and subsistence for the expert witness;(d) any charges of the officer presiding at or recording thedeposition (other than for copies of the deposition transcript);(e) any expenses involved in providing a place for thedeposition; and(f) the cost for the original of the deposition transcript as wellas for any copies thereof that the party taking the depositionmight order.

The other parties and the expert witness shall pay the cost for any copies of thedeposition transcript that they might order.

(iii) Failure To Attend: If the party authorized to take thedeposition of the expert witness fails to attend or to proceed therewith,then the Court may order that party to pay the witness such fees,charges, and expenses that the witness would otherwise be entitled tounder paragraph (c)(4)(D)(ii) and to pay any other party such expenses,including attorney’s fees, that the Court deems reasonable under thecircumstances.(d) Use of Deposition of an Expert Witness for Other Than

Discovery Purposes: (1) Use as Expert Witness Report: Upon written motionby the proponent of the expert witness and in appropriate cases, the Court mayorder that the deposition transcript serve as the expert witness report requiredby Rule 143(g)(1). Unless the Court shall determine otherwise for good causeshown, the taking of a deposition of an expert witness will not serve to extend

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the date under Rule 143(g)(1) by which a party is required to furnish to eachother party and to submit to the Court a copy of all expert witness reportsprepared pursuant to that Rule.

(2) Other Use: Any other use of a deposition of an expertwitness shall be governed by the provisions of Rule 81(i).(e) General Provisions: Depositions taken under this Rule are subject

to the following provisions. (1) Transcript: A transcript shall be made ofevery deposition upon oral examination taken under this Rule, but thetranscript and exhibits introduced in connection with the deposition generallyshall not be filed with the Court. See Rule 81(h)(3).

(2) Depositions Upon Written Questions: Depositions underthis Rule may be taken upon written questions rather than upon oralexamination. If the deposition is to be taken on written questions, acopy of the written questions shall be annexed to the notice ofdeposition or motion to take deposition. The use of such writtenquestions is not favored, and the deposition should not be taken in thismanner in the absence of a special reason. See Rule 84(a). There shallbe an opportunity for cross-questions and redirect questions to thesame extent and within the same time periods as provided in Rule84(b) (starting with service of a notice of or motion to take depositionrather than service of an application). With respect to taking thedeposition, the procedure of Rule 84(c) shall apply.

(3) Hearing: A hearing on a motion for an order regarding a1

deposition under this Rule will be held only if directed by the Court. Amotion for an order regarding a deposition may be granted by the Courtto the extent consistent with Rule 70(b)(1).

(4) Orders: If the Court approves the taking of a depositionunder this Rule, then it will issue an order which includes in its termsthe name of the person to be examined, the time and place of thedeposition, and the officer before whom it is to be taken.

(5) Continuances: Unless the Court shall determine otherwisefor good cause shown, the taking of a deposition under this Rule willnot be regarded as sufficient ground for granting a continuance from adate or place of trial theretofore set.(f) Other Applicable Rules: Unless otherwise provided in this Rule,

the depositions described in this Rule generally shall be governed by theprovisions of the following Rules with respect to the matters to which theyapply: Rule 81(c) (designation of person to testify), 81(e) (person beforewhom deposition taken), 81(f) (taking of deposition), 81(g) (expenses), 81(h)

This amendment is effective as of July 6, 2012. 1

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(execution, form, and return of deposition), 81(i) (use of deposition), and Rule85 (objections, errors, and irregularities). For Rules concerned with the timingand frequency of depositions, supplementation of answers, protective orders,effect of evasive or incomplete answers or responses, and sanctions andenforcement action, see Title X. For provisions governing the issuance ofsubpoenas, see Rule 147(d).

RULE 121. SUMMARY JUDGMENT

(a) General: Either party may move, with or without supporting1

affidavits or declarations, for a summary adjudication in the moving party’sfavor upon all or any part of the legal issues in controversy. Such motion maybe made at any time commencing 30 days after the pleadings are closed butwithin such time as not to delay the trial, and in any event no later than 60 daysbefore the first day of the Court’s session at which the case is calendared fortrial, unless otherwise permitted by the Court.

(b) Motion and Proceedings Thereon: The motion shall be filed2

and served in accordance with the requirements otherwise applicable. SeeRules 50 and 54. An opposing written response, with or without supportingaffidavits or declarations, shall be filed within such period as the Court maydirect. A decision shall thereafter be rendered if the pleadings, answers tointerrogatories, depositions, admissions, and any other acceptable materials,together with the affidavits or declarations, if any, show that there is nogenuine dispute as to any material fact and that a decision may be rendered as amatter of law. A partial summary adjudication may be made which does notdispose of all the issues in the case.

(c) Case Not Fully Adjudicated on Motion: If, on motion under thisRule, decision is not rendered upon the whole case or for all the relief askedand a trial is necessary, the Court may ascertain, by examining the pleadingsand the evidence before it and by interrogating counsel, what material factsexist without substantial controversy and what material facts are actually and ingood faith controverted. It may thereupon make an order specifying the factsthat appear to be without substantial controversy, including the extent to whichthe relief sought is not in controversy, and directing such further proceedings inthe case as are just. Upon the trial of the case, the facts so specified shall bedeemed established, and the trial shall be concluded accordingly.



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(d) Form of Affidavits or Declarations; Further Testimony;1

Defense Required: Supporting and opposing affidavits or declarations shallbe made on personal knowledge, shall set forth such facts as would beadmissible in evidence, and shall show affirmatively that the affiant ordeclarant is competent to testify to the matters stated therein. Sworn orcertified copies of all papers or parts thereof referred to in an affidavit or adeclaration shall be attached thereto or filed therewith. The Court may permitaffidavits or declarations to be supplemented or opposed by answers tointerrogatories, depositions, further affidavits or declarations, or otheracceptable materials, to the extent that other applicable conditions in theseRules are satisfied for utilizing such procedures. When a motion for summaryjudgment is made and supported as provided in this Rule, an adverse party maynot rest upon the mere allegations or denials of such party’s pleading, but suchparty’s response, by affidavits or declarations or as otherwise provided in thisRule, must set forth specific facts showing that there is a genuine dispute fortrial. If the adverse party does not so respond, then a decision, if appropriate,may be entered against such party.

(e) When Affidavits or Declarations Are Unavailable: If it appears2

from the affidavits or declarations of a party opposing the motion that suchparty cannot for reasons stated present by affidavit or declaration factsessential to justify such party’s opposition, then the Court may deny the motionor may order a continuance to permit affidavits or declarations to be obtainedor other steps to be taken or may make such other order as is just. If it appearsfrom the affidavits or declarations of a party opposing the motion that suchparty’s only legally available method of contravening the facts set forth in thesupporting affidavits or declarations of the moving party is through cross-examination of such affiants or declarants or the testimony of third parties fromwhom affidavits or declarations cannot be secured, then such a showing may bedeemed sufficient to establish that the facts set forth in such supportingaffidavits or declarations are genuinely disputed.

(f) Affidavits or Declarations Made in Bad Faith: If it appears to3

the satisfaction of the Court at any time that any of the affidavits ordeclarations presented pursuant to this Rule are presented in bad faith or for thepurpose of delay, then the Court may order the party employing them to pay tothe other party the amount of the reasonable expenses which the filing of the




22

affidavits or declarations caused the other party to incur, including reasonablecounsel’s fees, and any offending party or counsel may be adjudged guilty ofcontempt or otherwise disciplined by the Court.

RULE 143. EVIDENCE

(a) General: Trials before the Court will be conducted in accordancewith the rules of evidence applicable in trials without a jury in the UnitedStates District Court for the District of Columbia. See Code sec. 7453. To theextent applicable to such trials, those rules include the rules of evidence in theFederal Rules of Civil Procedure and any rules of evidence generallyapplicable in the Federal courts (including the United States District Court forthe District of Columbia). Evidence which is relevant only to the issue of aparty’s entitlement to reasonable litigation or administrative costs shall not beintroduced during the trial of the case (other than a case commenced underTitle XXVI of these Rules, relating to actions for administrative costs). As toclaims for reasonable litigation or administrative costs and their disposition,see Rules 231 and 232. As to evidence in an action for administrative costs,see Rule 274 (and that Rule’s incorporation of the provisions of Rule 174(b)).

(b) Testimony: The testimony of a witness generally must be taken inopen court except as otherwise provided by the Court or these Rules. For goodcause in compelling circumstances and with appropriate safeguards, the Courtmay permit testimony in open court by contemporaneous transmission from adifferent location.

(c) Ex Parte Statements: Ex parte affidavits or declarations,1

statements in briefs, and unadmitted allegations in pleadings do not constituteevidence. As to allegations in pleadings not denied, see Rules 36(c) and 37(c)and (d).

(d) Depositions: Testimony taken by deposition shall not be treatedas evidence in a case until offered and received in evidence. Error in thetranscript of a deposition may be corrected by agreement of the parties, or bythe Court on proof it deems satisfactory to show an error exists and thecorrection to be made, subject to the requirements of Rules 81(h)(1) and 85(e). As to the use of a deposition, see Rule 81(i).

(e) Documentary Evidence: (1) Copies: A copy is admissible to thesame extent as an original unless a genuine question is raised as to theauthenticity of the original or in the circumstances it would be unfair to admitthe copy in lieu of the original. Where the original is admitted in evidence, aclearly legible copy may be substituted later for the original or such part


23

thereof as may be material or relevant, upon leave granted in the discretion ofthe Court.

(2) Return of Exhibits: Exhibits may be disposed of as theCourt deems advisable. A party desiring the return at such party’sexpense of any exhibit belonging to such party, shall, within 90 daysafter the decision of the case by the Court has become final, makewritten application to the Clerk, suggesting a practical manner ofdelivery. If such application is not timely made, the exhibits in thecase will be destroyed.(f) Interpreters: The parties ordinarily will be expected to make their

own arrangements for obtaining and compensating interpreters. However, theCourt may appoint an interpreter of its own selection and may fix theinterpreter’s reasonable compensation, which compensation shall be paid byone or more of the parties or otherwise as the Court may direct.

(g) Expert Witness Reports: (1) Unless otherwise permitted by the1

Court upon timely request, any party who calls an expert witness shall causethat witness to prepare a written report for submission to the Court and to theopposing party if the witness is one retained or specially employed to provideexpert testimony in the case or one whose duties as the party’s employeeregularly involve giving expert testimony. The report, prepared and signed bythe witness, shall contain:

(A) a complete statement of all opinions the witnessexpresses and the basis and reasons for them;

(B) the facts or data considered by the witness informing them;

(C) any exhibits used to summarize or support them;(D) the witness’s qualifications, including a list of all

publications authored in the previous 10 years;(E) a list of all other cases in which, during the

previous 4 years, the witness testified as an expert at trial or bydeposition; and

(F) a statement of the compensation to be paid for thestudy and testimony in the case.(2) The report will be marked as an exhibit, identified by the

witness, and received in evidence as the direct testimony of the expertwitness, unless the Court determines that the witness is not qualified asan expert. Additional direct testimony with respect to the report maybe allowed to clarify or emphasize matters in the report, to covermatters arising after the preparation of the report, or otherwise at the


24

discretion of the Court. After the case is calendared for trial orassigned to a Judge or Special Trial Judge, each party who calls anyexpert witness shall serve on each other party, and shall submit to theCourt, not later than 30 days before the call of the trial calendar onwhich the case shall appear, a copy of all expert witness reportsprepared pursuant to this subparagraph. An expert witness’s testimonywill be excluded altogether for failure to comply with the provisions ofthis paragraph, unless the failure is shown to be due to good cause andunless the failure does not unduly prejudice the opposing party, such asby significantly impairing the opposing party’s ability to cross-examinethe expert witness or by denying the opposing party the reasonableopportunity to obtain evidence in rebuttal to the expert witness’stestimony.

(3) The Court ordinarily will not grant a request to permit anexpert witness to testify without a written report where the expertwitness’s testimony is based on third-party contacts, comparable sales,statistical data, or other detailed, technical information. The Courtmay grant such a request, for example, where the expert witnesstestifies only with respect to industry practice or only in rebuttal toanother expert witness.

(4) For circumstances under which the transcript of thedeposition of an expert witness may serve as the written reportrequired by subparagraph (1), see Rule 74(d).

RULE 155. COMPUTATION BY PARTIES FORENTRY OF DECISION

(a) Agreed Computations: Where the Court has filed or stated its1

opinion or issued a dispositive order determining the issues in a case, it maywithhold entry of its decision for the purpose of permitting the parties tosubmit computations pursuant to the Court’s determination of the issues,showing the correct amount to be included in the decision. Unless otherwisedirected by the Court, if the parties are in agreement as to the amount to beincluded in the decision pursuant to the findings and conclusions of the Court,then they, or either of them, shall file with the Court within 90 days of serviceof the opinion or order an original and one copy of a computation showing theamount and that there is no disagreement that the figures shown are inaccordance with the findings and conclusions of the Court. In the case of anoverpayment, the computation shall also include the amount and date of each


25

payment made by the petitioner. The Court will then enter its decision.(b) Procedure in Absence of Agreement: If the parties are not in1

agreement as to the amount to be included in the decision in accordance withthe findings and conclusions of the Court, then each party shall file with theCourt a computation of the amount believed by such party to be in accordancewith the Court’s findings and conclusions. In the case of an overpayment, thecomputation shall also include the amount and date of each payment made bythe petitioner. A party shall file such party’s computation within 90 days ofservice of the opinion or order, unless otherwise directed by the Court. TheClerk will serve upon the opposite party a notice of such filing and if, on orbefore a date specified in the Clerk’s notice, the opposite party fails to file anobjection or an alternative computation, then the Court may enter decision inaccordance with the computation already submitted. If in accordance with thisRule computations are submitted by the parties which differ as to the amount tobe entered as the decision of the Court, then the parties may, at the Court’sdiscretion, be afforded an opportunity to be heard in argument thereon and theCourt will determine the correct amount and will enter its decision accordingly.

(c) Limit on Argument: Any argument under this Rule will beconfined strictly to consideration of the correct computation of the amount tobe included in the decision resulting from the findings and conclusions madeby the Court, and no argument will be heard upon or consideration given to theissues or matters disposed of by the Court’s findings and conclusions or to anynew issues. This Rule is not to be regarded as affording an opportunity forretrial or reconsideration.

RULE 173. PLEADINGS

(a) Petition: (1) Form and Content: The petition in a small tax caseshall be substantially in accordance with Form 2 shown in Appendix I.

(2) Filing Fee: The fee for filing a petition shall be $60,2

payable at the time of filing. The payment of any fee under thisparagraph may be waived if the petitioner establishes to the satisfactionof the Court by an affidavit or a declaration containing specificfinancial information the inability to make such payment.(b) Answer: The Commissioner shall file an answer or shall move

with respect to the petition within the periods specified in, and in accordancewith the provisions of, Rule 36.



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(c) Reply: A reply to the answer shall not be filed unless the Courtotherwise directs. Any reply shall conform to the requirements of Rule 37(b). In the absence of a requirement of a reply, the provisions of the secondsentence of Rule 37(c) shall not apply and the affirmative allegations of theanswer shall be deemed denied.

RULE 231. CLAIMS FOR LITIGATION AND ADMINISTRATIVE COSTS

(a) Time and Manner of Claim: (1) Agreed Cases: Where theparties have reached a settlement which disposes of all issues in the caseincluding litigation and administrative costs, an award of reasonable litigationand administrative costs, if any, shall be included in the stipulated decisionsubmitted by the parties for entry by the Court.

(2) Unagreed Cases: Where a party has substantiallyprevailed or is treated as the prevailing party in the case of a qualifiedoffer made as described in Code section 7430(g), and wishes to claimreasonable litigation or administrative costs, and there is no agreementas to that party’s entitlement to such costs, a claim shall be made bymotion filed--

(A) within 30 days after the service of a writtenopinion determining the issues in the case;

(B) within 30 days after the service of the pages of thetranscript that contain findings of fact or opinion stated orallypursuant to Rule 152 (or a written summary thereof); or

(C) after the parties have settled all issues in the caseother than litigation and administrative costs. See paragraphs(b)(3) and (c) of this Rule regarding the filing of a stipulationof settlement with the motion in such cases.

(b) Content of Motion: A motion for an award of reasonablelitigation or administrative costs shall be in writing and shall contain thefollowing:

(1) A statement that the moving party is a party to a Courtproceeding that was commenced after February 28, 1983;

(2) if the claim includes a claim for administrative costs, astatement that the administrative proceeding was commenced afterNovember 10, 1988;

(3) a statement sufficient to demonstrate that the moving partyhas substantially prevailed with respect to either the amount incontroversy or the most significant issue or set of issues presented, oris treated as the prevailing party in the case of a qualified offer made asdescribed in Code section 7430(g), either in the Court proceeding or, if

27

the claim includes a claim for administrative costs, in theadministrative proceeding, including a stipulation in the formprescribed by paragraph (c) of this Rule as to any settled issues;

(4) a statement that the moving party meets the net worth1

requirements, if applicable, of section 2412(d)(2)(B) of title 28, UnitedStates Code (as in effect on October 22, 1986), which statement shallbe supported by an affidavit or a declaration executed by the movingparty and not by counsel for the moving party;

(5) a statement that the moving party has exhausted theadministrative remedies available to such party within the InternalRevenue Service;

(6) a statement that the moving party has not unreasonablyprotracted the Court proceeding and, if the claim includes a claim foradministrative costs, the administrative proceeding;

(7) a statement of the specific litigation and administrative2

costs for which the moving party claims an award, supported by anaffidavit or a declaration in the form prescribed in paragraph (d) of thisRule;

(8) if the moving party requests a hearing on the motion, astatement of the reasons why the motion cannot be disposed of by theCourt without a hearing (see Rule 232(a)(2) regarding thecircumstances in which the Court will direct a hearing); and

(9) an appropriate prayer for relief.(c) Stipulation as to Settled Issues: If some or all of the issues in a

case (other than litigation and administrative costs) have been settled by theparties, then a motion for an award of reasonable litigation or administrativecosts shall be accompanied by a stipulation, signed by the parties or by theircounsel, setting forth the terms of the settlement as to each such issue(including the amount of tax involved). A stipulation of settlement shall bebinding upon the parties unless otherwise permitted by the Court or agreedupon by those parties.

(d) Affidavit or Declaration in Support of Costs Claimed: A3

motion for an award of reasonable litigation or administrative costs shall beaccompanied by a detailed affidavit or declaration by the moving party orcounsel for the moving party which sets forth distinctly the nature and amount




28

of each item of costs for which an award is claimed.(e) Qualified Offer: If a qualified offer was made by the moving

party as described in Code section 7430(g), then a motion for award ofreasonable litigation or administrative costs shall be accompanied by a copy ofsuch offer.

RULE 232. DISPOSITION OF CLAIMS FOR LITIGATIONAND ADMINISTRATIVE COSTS

(a) General: A motion for reasonable litigation or administrativecosts may be disposed of in one or more of the following ways, in thediscretion of the Court:

(1) The Court may take action after the Commissioner’swritten response to the motion is filed. (See paragraph (b)).

(2) After the Commissioner’s response is filed, the Court maydirect that the moving party file a reply to the Commissioner’sresponse. Additionally, the Court may direct a hearing, which will beheld at a location that serves the convenience of the parties and theCourt. A motion for reasonable litigation or administrative costsordinarily will be disposed of without a hearing unless it is clear fromthe motion, the Commissioner’s written response, and the movingparty’s reply that there is a bona fide factual dispute that cannot beresolved without an evidentiary hearing.(b) Response by the Commissioner: The Commissioner shall file a

written response within 60 days after service of the motion. TheCommissioner’s response shall contain the following:

(1) A clear and concise statement of each reason why theCommissioner alleges that the position of the Commissioner in theCourt proceeding and, if the claim includes a claim for administrativecosts, in the administrative proceeding, was substantially justified, anda statement of the facts on which the Commissioner relies to supporteach of such reasons;

(2) a statement whether the Commissioner agrees that themoving party has substantially prevailed with respect to either theamount in controversy or the most significant issue or set of issuespresented, or is treated as the prevailing party in the case of a qualifiedoffer made as described in Code section 7430(g), either in the Courtproceeding or, if the claim includes a claim for administrative costs, inthe administrative proceeding;

(3) a statement whether the Commissioner agrees that themoving party meets the net worth requirements, if applicable, asprovided by law;

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(4) a statement whether the Commissioner agrees that themoving party has exhausted the administrative remedies available tosuch party within the Internal Revenue Service;

(5) a statement whether the Commissioner agrees that themoving party has not unreasonably protracted the Court proceedingand, if the claim includes a claim for administrative costs, theadministrative proceeding;

(6) a statement whether the Commissioner agrees that theamounts of costs claimed are reasonable; and

(7) the basis for the Commissioner’s disagreeing with anysuch allegations by the moving party.

If the Commissioner agrees with the moving party’s request for a hearing, or ifthe Commissioner requests a hearing, then such response shall include astatement of the Commissioner’s reasons why the motion cannot be disposed ofwithout a hearing.

(c) Conference Required: After the date for filing theCommissioner’s written response and prior to the date for filing a reply, if oneis required by the Court, counsel for the Commissioner and the moving party orcounsel for the moving party shall confer and attempt to reach an agreement asto each of the allegations by the parties. The Court expects that, at suchconference, the moving party or counsel for the moving party shall makeavailable to counsel for the Commissioner substantially the same informationrelating to any claim for attorney’s fees which, in the absence of an agreement,the moving party would be required to file with the Court pursuant toparagraph (d) of this Rule.

(d) Additional Affidavit or Declaration: Where the1

Commissioner’s response indicates that the Commissioner and the movingparty are unable to agree as to the amount of attorney’s fees that is reasonable,counsel for the moving party shall, within 30 days after service of theCommissioner’s response, file an additional affidavit or declaration which shallinclude:

(1) A detailed summary of the time expended by eachindividual for whom fees are sought, including a description of thenature of the services performed during each period of timesummarized. Each such individual is expected to maintaincontemporaneous, complete, and standardized time records whichaccurately reflect the work done by such individual. Where thereasonableness of the hours claimed becomes an issue, counsel isexpected to make such time records available for inspection by the


30

Court or by counsel for the Commissioner upon request.(2) The customary fee for the type of work involved. Counsel

shall provide specific evidence of the prevailing community rate for thetype of work involved as well as specific evidence of counsel’s actualbilling practice during the time period involved. Counsel mayestablish the prevailing community rate by affidavits or declarations ofother counsel with similar qualifications reciting the precise fees theyhave received from clients in comparable cases, by evidence of recentfees awarded by the courts or through settlement to counsel ofcomparable reputation and experience performing similar work, or byreliable legal publications.

(3) A description of the fee arrangement with the client. Ifany part of the fee is payable only on condition that the Court awardsuch fee, the description shall specifically so state.

(4) The preclusion of other employment by counsel, if any,due to acceptance of the case.

(5) Any time limitations imposed by the client or by thecircumstances.

(6) Any other problems resulting from the acceptance of thecase.

(7) The professional qualifications and experience of eachindividual for whom fees are sought.

(8) The nature and length of the professional relationship withthe client.

(9) Awards in similar cases, if any.(10) A statement whether there is a special factor, such as the

limited availability of qualified attorneys for the case, the difficulty ofthe issues presented in the case, or the local availability of taxexpertise, to justify a rate in excess of the rate otherwise permitted forthe services of attorneys under Code section 7430(c)(1).

(11) Any other information counsel believes will assist theCourt in evaluating counsel’s claim, which may include, but shall notbe limited to, information relating to the novelty and difficulty of thequestions presented, the skill required to perform the legal servicesproperly, and any efforts to settle the case.

Where there are several counsel of record, all of whom are members of orassociated with the same firm, an affidavit or a declaration filed by firstcounsel of record or that counsel’s designee (see Rule 21(b)(2)) shall satisfythe requirements of this paragraph, and an affidavit or a declaration by eachcounsel of record shall not be required.

(e) Burden of Proof: The moving party shall have the burden ofproving that the moving party has substantially prevailed or is treated as the

31

prevailing party in the case of a qualified offer made as described in Codesection 7430(g); that the moving party has exhausted the administrativeremedies available to the moving party within the Internal Revenue Service;that the moving party has not unreasonably protracted the Court proceeding or,if the claim includes a claim for administrative costs, the administrativeproceeding; that the moving party meets the net worth requirements, ifapplicable, as provided by law; that the amount of costs claimed is reasonable;and that the moving party has substantially prevailed with respect to either theamount in controversy or the most significant issue or set of issues presentedeither in the Court proceeding or, if the claim includes a claim foradministrative costs, in the administrative proceeding; except that the movingparty shall not be treated as the prevailing party if the Commissionerestablishes that the position of the Commissioner was substantially justified. See Code sec. 7430(c)(4)(B).

(f) Disposition: The Court’s disposition of a motion for reasonablelitigation or administrative costs shall be included in the decision entered in thecase. Where the Court in its opinion states that the decision will be enteredunder Rule 155, or where the parties have settled all of the issues other thanlitigation and administrative costs, the Court will issue an order granting ordenying the motion and determining the amount of reasonable litigation andadministrative costs, if any, to be awarded. The parties, or either of them, shallthereafter submit a proposed decision including an award of any such costs, ora denial thereof, for entry by the Court.

RULE 241. COMMENCEMENT OF PARTNERSHIP ACTION

(a) Commencement of Action: A partnership action shall be1

commenced by filing a petition with the Court. See Rule 20, relating to thecommencement of case; the taxpayer identification number to be providedunder paragraph (b) of that Rule shall be the employer identification number ofthe partnership. See also Rule 22, relating to the place and manner of filing thepetition; Rule 32, relating to form of pleadings; Rule 34(e), relating to numberof copies to be filed; and Rule 240(d), relating to caption of papers.

(b) Content of Petition: Each petition shall be entitled either“Petition for Readjustment of Partnership Items under Code Section 6226” or“Petition for Adjustment of Partnership Items under Code Section 6228”. Eachsuch petition shall contain the allegations described in paragraph (c) of thisRule, and the allegations described in paragraph (d) or (e) of this Rule.

(c) All Petitions: All petitions in partnership actions shall contain the


32

following:(1) The name and State of legal residence of the petitioner.(2) The name and principal place of business of the

partnership at the time the petition is filed.(3) The city and State of the office of the Internal Revenue

Service with which the partnership’s return for the period incontroversy was filed.

A claim for reasonable litigation or administrative costs shall not be includedin the petition in a partnership action. For the requirements as to claims forreasonable litigation or administrative costs, see Rule 231.

(d) Petition for Readjustment of Partnership Items: In addition toincluding the information specified in paragraph (c) of this Rule, a petition forreadjustment of partnership items shall also contain:

(1) All Petitions: All petitions for readjustment of partnershipitems shall contain:

(A) The date of the notice of final partnershipadministrative adjustment and the city and State of the officeof the Internal Revenue Service which issued the notice.

(B) The year or years or other periods for which thenotice of final partnership administrative adjustment wasissued.

(C) Clear and concise statements of each and everyerror which the petitioner alleges to have been committed bythe Commissioner in the notice of final partnershipadministrative adjustment. The assignments of error shallinclude issues in respect of which the burden of proof is on theCommissioner. Any issues not raised in the assignments oferror, or in the assignments of error in any amendment to thepetition, shall be deemed to be conceded. Each assignment oferror shall be set forth in a separately lettered subparagraph.

(D) Clear and concise lettered statements of the factson which the petitioner bases the assignments of error, exceptwith respect to those assignments of error as to which theburden of proof is on the Commissioner.

(E) A prayer setting forth relief sought by thepetitioner.

(F) The signature, mailing address, and telephonenumber of each petitioner or each petitioner’s counsel, as wellas counsel’s Tax Court bar number.

(G) A copy of the notice of final partnershipadministrative adjustment, which shall be appended to thepetition, and with which there shall be included so much of

33

any statement accompanying the notice as is material to theissues raised by the assignments of error. If the notice of finalpartnership administrative adjustment or any accompanyingstatement incorporates by reference any prior notices, or othermaterial furnished by the Internal Revenue Service, such partsthereof as are material to the assignments of error likewiseshall be appended to the petition.(2) Petitions by Tax Matters Partner: In addition to including

the information specified in paragraph (d)(1) of this Rule, a petitionfiled by a tax matters partner shall also contain a separate numberedparagraph stating that the pleader is the tax matters partner.

(3) Petitions by Other Partners: In addition to including theinformation specified in paragraph (d)(1) of this Rule, a petition filedby a partner other than the tax matters partner shall also contain:

(A) A separate numbered paragraph stating that thepleader is a notice partner or a representative of a 5-percentgroup. See Code sec. 6226(b)(1).

(B) A separate numbered paragraph setting forth factsestablishing that the pleader satisfies the requirements of Codesection 6226(d).

(C) A separate numbered paragraph stating the nameand current address of the tax matters partner.

(D) A separate numbered paragraph stating that thetax matters partner has not filed a petition for readjustment ofpartnership items within the period specified in Code section6226(a).

(e) Petition for Adjustment of Partnership Items: In addition toincluding the information specified in paragraph (c) of this Rule, a petition foradjustment of partnership items shall also contain:

(1) A statement that the petitioner is the tax matters partner.(2) The date that the administrative adjustment request was

filed and other proper allegations showing jurisdiction in the Court inaccordance with the requirements of Code section 6228(a)(1) and (2).

(3) The year or years or other periods to which theadministrative adjustment request relates.

(4) The city and State of the office of the Internal RevenueService with which the administrative adjustment request was filed.

(5) A clear and concise statement describing each partnershipitem on the partnership return that is sought to be changed, and thebasis for each such requested change. Each such statement shall be setforth in a separately lettered subparagraph.

(6) Clear and concise lettered statements of the facts on which

34

the petitioner relies in support of such requested changes in treatmentof partnership items.

(7) A prayer setting forth relief sought by the petitioner.(8) The signature, mailing address, and telephone number of

the petitioner or the petitioner’s counsel, as well as counsel’s TaxCourt bar number.

(9) A copy of the administrative adjustment request shall beappended to the petition.(f) Notice of Filing: (1) Petitions by Tax Matters Partner: After1

receiving the Notification of Receipt of Petition from the Court and within 30days after filing the petition, the tax matters partner shall serve notice of thefiling of the petition on each partner in the partnership as required by Codesection 6223(g). Said notice shall include the docket number assigned to thecase by the Court (see Rule 35) and the date the petition was served by theClerk on the Commissioner.

(2) Petitions by Other Partners: Within 5 days after receivingthe Notification of Receipt of Petition from the Court, the petitionershall serve a copy of the petition on the tax matters partner, and at thesame time notify the tax matters partner of the docket number assignedto the case by the Court (see Rule 35) and the date the petition wasserved by the Clerk on the Commissioner. Within 30 days afterreceiving a copy of the petition and the aforementioned notificationfrom the petitioner, the tax matters partner shall serve notice of thefiling of the petition on each partner in the partnership as required byCode section 6223(g). Said notice shall include the docket numberassigned to the case by the Court and the date the petition was servedby the Clerk on the Commissioner.(g) Copy of Petition To Be Provided All Partners: Upon request by

any partner in the partnership as referred to in Code section 6231(a)(2)(A), thetax matters partner shall, within 10 days of receipt of such request, makeavailable to such partner a copy of any petition filed by the tax matters partneror by any other partner.

(h) Joinder of Parties: (1) Permissive Joinder: A separate petitionshall be filed with respect to each notice of final partnership administrativeadjustment or each administrative adjustment request issued to separatepartnerships. However, a single petition for readjustment of partnership itemsor petition for adjustment of partnership items may be filed seekingreadjustments or adjustments of partnership items with respect to more thanone notice of final partnership administrative adjustment or administrative


35

adjustment request if the notices or requests pertain to the same partnership. For the procedures to be followed by partners who wish to intervene orparticipate in a partnership action, see Rule 245.

(2) Severance or Other Orders: With respect to a case basedupon multiple notices of final partnership administrative adjustment oradministrative adjustment requests, the Court may order a severanceand a separate case to be maintained with respect to one or more ofsuch notices or requests whenever it appears to the Court thatproceeding separately is in furtherance of convenience, or to avoidprejudice, or when separate trials will be conducive to expedition oreconomy.

RULE 271. COMMENCEMENT OF ACTION FORADMINISTRATIVE COSTS

(a) Commencement of Action: An action for an award forreasonable administrative costs under Code section 7430(f)(2) shall becommenced by filing a petition with the Court. See Rule 20, relating tocommencement of case; Rule 22, relating to the place and manner of filing thepetition; and Rule 32, relating to the form of pleadings.

(b) Content of Petition: A petition filed pursuant to this Rule shallbe entitled “Petition for Administrative Costs (Sec. 7430(f)(2))”. Such apetition shall be substantially in accordance with Form 3 shown in Appendix I,or shall, in the alternative, contain the following:

(1) In the case of a petitioner who is an individual, thepetitioner’s name and State of legal residence; in the case of apetitioner other than an individual, the petitioner’s name and principalplace of business or principal office or agency; and, in all cases, thepetitioner’s mailing address. The mailing address, State of legalresidence, principal place of business, or principal office or agency,shall be stated as of the date that the petition is filed.

(2) The date of the decision denying an award foradministrative costs in respect of which the petition is filed, and thecity and State of the office of the Internal Revenue Service whichissued the decision.

(3) The amount of administrative costs claimed by thepetitioner in the administrative proceeding; the amount ofadministrative costs denied by the Commissioner; and, if different fromthe amount denied, the amount of administrative costs now claimed bythe petitioner.

(4) Clear and concise lettered statements of the facts on whichthe petitioner relies to establish that, in the administrative proceeding,

36

the petitioner substantially prevailed with respect to either the amountin controversy or the most significant issue or set of issues presented inthe administrative proceeding.

(5) A statement that the petitioner meets the net worthrequirements of section 2412(d)(2)(B) of Title 28, U.S. Code (as ineffect on October 22, 1986).

(6) The signature, mailing address, and telephone number ofeach petitioner or each petitioner’s counsel, as well as counsel’s TaxCourt bar number.

(7) A copy of the decision denying (in whole or in part) anaward for reasonable administrative costs in respect of which thepetition is filed.(c) Filing Fee: The fee for filing a petition for administrative costs1

shall be $60, payable at the time of filing. The payment of any fee under thisparagraph may be waived if the petitioner establishes to the satisfaction of theCourt by an affidavit or a declaration containing specific financial informationthat the petitioner is unable to make such payment.

RULE 274. APPLICABLE SMALL TAX CASE RULES2

Proceedings in an action for administrative costs shall be governed bythe provisions of the following Small Tax Case Rules (see Rule 170) withrespect to the matters to which they apply: Rule 172 (representation) and Rule174 (trial).

RULE 281. COMMENCEMENT OF ACTION FOR REVIEW OFFAILURE TO ABATE INTEREST

(a) Commencement of Action: An action for review of theCommissioner’s failure to abate interest under Code section 6404 shall becommenced by filing a petition with the Court. See Rule 20, relating tocommencement of case; Rule 22 relating to the place and manner of filing thepetition; and Rule 32, regarding the form of pleadings.

(b) Content of Petition: A petition filed pursuant to this Rule shallbe entitled “Petition for Review of Failure To Abate Interest Under CodeSection 6404” and shall contain the following:

(1) In the case of a petitioner who is an individual, the



37

petitioner’s name and State of legal residence; in the case of apetitioner other than an individual, the petitioner’s name and principalplace of business or principal office or agency; and, in all cases, thepetitioner’s mailing address. The mailing address, State of legalresidence, and principal place of business, or principal office oragency, shall be stated as of the date that the petition is filed.

(2) The date of the notice of final determination not to abateinterest and the city and State of the office of the Internal RevenueService which issued the notice.

(3) The year or years or other periods to which the failure toabate interest relates.

(4) Clear and concise lettered statements of the facts on whichthe petitioner relies to establish that the Commissioner’s finaldetermination not to abate interest was an abuse of discretion.

(5) A statement that the petitioner meets the requirements ofCode section 7430(c)(4)(A)(ii).

(6) The signature, mailing address, and telephone number ofeach petitioner or each petitioner’s counsel, as well as counsel’s TaxCourt bar number.

(7) As an attachment, a copy of the notice of finaldetermination denying (in whole or in part) the requested abatement.(c) Filing Fee: The fee for filing a petition for review of failure to1

abate interest shall be $60, payable at the time of filing. The payment of anyfee under this paragraph may be waived if the petitioner establishes to thesatisfaction of the Court by an affidavit or a declaration containing specificfinancial information that the petitioner is unable to make such payment.

RULE 301. COMMENCEMENT OF LARGE PARTNERSHIP ACTION

(a) Commencement of Action: A large partnership action shall be2

commenced by filing a petition with the Court. See Rule 20, relating tocommencement of case; Rule 22, relating to the place and manner of filing thepetition; Rule 32, relating to form of pleadings; Rule 34(e), relating to numberof copies to be filed; and Rule 300(d), relating to caption of papers.

(b) Content of Petition: Each petition shall be entitled either“Petition for Readjustment of Partnership Items of a Large Partnership underCode Section 6247” or “Petition for Adjustment of Partnership Items of a



38

Large Partnership Under Code Section 6252”. Each such petition shall containthe allegations described in paragraph (c) of this Rule, and the allegationsdescribed in either paragraph (d) or paragraph (e) of this Rule.

(c) All Petitions: All petitions in large partnership actions shallcontain the following:

(1) The name and principal place of business of the largepartnership at the time the petition is filed.

(2) The city and State of the office of the Internal RevenueService with which the large partnership’s return for the period incontroversy was filed.

(3) A separate numbered paragraph setting forth the name andcurrent address of the designated partner.

A claim for reasonable litigation or administrative costs shall not be includedin the petition in a large partnership action. For the requirements as to claimsfor reasonable litigation or administrative costs, see Rule 231.

(d) Petition for Readjustment of Partnership Items of a LargePartnership: In addition to including the information specified in paragraph(c) of this Rule, a petition for readjustment of partnership items of a largepartnership shall also contain:

(1) The date of the notice of partnership adjustment and thecity and State of the office of the Internal Revenue Service that issuedthe notice.

(2) The year or years or other periods for which the notice ofpartnership adjustment was issued.

(3) Clear and concise statements of each and every errorwhich the petitioner alleges to have been committed by theCommissioner in the notice of partnership adjustment. Theassignments of error shall include issues in respect of which the burdenof proof is on the Commissioner. Any issues not raised in theassignments of error, or in the assignments of error in any amendmentto the petition, shall be deemed to be conceded. Each assignment oferror shall be set forth in a separate lettered subparagraph.

(4) Clear and concise lettered statements of the facts on whichthe petitioner bases the assignments of error, except with respect tothose assignments of error as to which the burden of proof is on theCommissioner.

(5) A prayer setting forth relief sought by the petitioner.(6) The signature, mailing address, and telephone number ofthe petitioner’s designated partner or the petitioner’s counsel,as well as counsel’s Tax Court bar number.(7) A copy of the notice of partnership adjustment, which

shall be appended to the petition, and with which there shall be

39

included so much of any statement accompanying the notice as ismaterial to the issues raised by the assignments of error. If the noticeof partnership adjustment or any accompanying statement incorporatesby reference any prior notices, or other material furnished by theInternal Revenue Service, such parts thereof as are material to theassignments of error likewise shall be appended to the petition.(e) Petition for Adjustment of Partnership Items of a Large

Partnership: In addition to including the information specified in paragraph(c) of this Rule, a petition for adjustment of partnership items of a largepartnership shall also contain:

(1) The date that the administrative adjustment request wasfiled and other proper allegations showing jurisdiction in the Court inaccordance with the requirements of Code section 6252(b) and (c).

(2) The year or years or other periods to which theadministrative adjustment request relates.

(3) The city and State of the office of the Internal RevenueService with which the administrative adjustment request was filed.

(4) A clear and concise statement describing each partnershipitem on the large partnership return that is sought to be changed, andthe basis for each such requested change. Each such statement shall beset forth in a separately lettered subparagraph.

(5) Clear and concise lettered statements of the facts on whichthe petitioner relies in support of such requested changes in treatmentof partnership items.

(6) A prayer setting forth relief sought by the petitioner.(7) The signature, mailing address, and telephone number ofthe petitioner’s designated partner or the petitioner’s counsel,as well as counsel’s Tax Court bar number.(8) A copy of the administrative adjustment request shall be

appended to the petition.(f) Joinder of Parties: (1) Permissive Joinder: A separate petition

shall be filed with respect to each notice of partnership adjustment issued toseparate large partnerships. However, a single petition for readjustment ofpartnership items of a large partnership or petition for adjustment ofpartnership items of a large partnership may be filed seeking readjustments oradjustments of partnership items with respect to more than one notice ofpartnership adjustment or administrative adjustment request if the notices orrequests pertain to the same large partnership.

(2) Severance or Other Orders: With respect to a case basedupon multiple notices of partnership adjustment or administrativeadjustment requests, the Court may order a severance and a separatecase may be maintained with respect to one or more of such notices or

40

requests whenever it appears to the Court that proceeding separately isin furtherance of convenience, or to avoid prejudice, or when separatetrials will be conducive to expedition or economy.

RULE 345. PRIVACY PROTECTIONS FOR FILINGSIN WHISTLEBLOWER ACTIONS 1

(a) Anonymous Petitioner: A petitioner in a whistleblower actionmay move the Court for permission to proceed anonymously, if appropriate. Unless otherwise permitted by the Court, a petitioner seeking to proceedanonymously pursuant to this Rule shall file with the petition a motion, with orwithout supporting affidavits or declarations, setting forth a sufficient, fact-specific basis for anonymity. The petition and all other filings shall betemporarily sealed pending a ruling by the Court on the motion to proceedanonymously.

(b) Redacted Filings: Except as otherwise directed by the Court, inan electronic or paper filing with the Court in a whistleblower action, a party ornonparty making the filing shall refrain from including, or shall takeappropriate steps to redact, the name, address, and other identifyinginformation of the taxpayer to whom the claim relates. The party or nonpartyfiling a document that contains redacted information shall file under seal areference list that identifies each item of redacted information and specifies anappropriate identifier that uniquely corresponds to each item listed. The listmay be amended as a matter of right. Subsequent references in the case to alisted identifier will be construed to refer to the corresponding item ofinformation. The Court in its discretion may later unseal the reference list, inwhole or in part, if appropriate.

(c) Other Applicable Rules: For Rules concerned with privacyprotections and protective orders, generally, see Rules 27 and 103(a).

New Rule 345 is effective as of July 6, 2012. 1

41

FORM 181

UNSWORN DECLARATION UNDER PENALTY OF PERJURY

(See 28 U.S.C. sec. 1746.)

www.ustaxcourt.gov

UNITED STATES TAX COURT

________________________________________________,

Petitioner(s)

v.

COM M ISSIONER OF INTERNAL REVENUE,

Respondent

Docket No.

UNSWORN DECLARATION UNDER PENALTY OF PERJURY

I, ________________________________, declare from my personal knowledge that the following facts are true:

[name]

[State the facts in as many numbered paragraphs as are needed. Attach additional pages if necessary.]

1.________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________

2.________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________

3.________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________

4.________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________

5.________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________

I declare under penalty of perjury that the foregoing is true and correct. Executed on ________________.

[date]

_________________________________

[Signature]

OR

[If the declaration is executed outside of the United States:]

I declare under penalty of perjury under the laws of the United States of America that the foregoing is true and correct.

Executed on ________________.

[date]

_________________________________

[Signature]

New Form 18 is effective as of July 6, 2012.1